Pomiar dokonań w bankach islamskich
Performance measurement in Islamic banks

Summary/Abstract: Most studies on the impact of cultural factors on the functioning of financial institutions in the economy of Islamic countries focuses on the issues of risk management and financial accounting. This article raises the question of measuring the achievements of Islamic banks, focusing on measurement methods, based on available literature of subject. The available research results show that the inadequacy of the measurement results of financial achievements, perceived by the managers of Islamic banks, has its source in the diversity of Islamic financial accounting and reporting − financial statements, from which the data for measurement are derived. Therefore, it is necessary to develop and approve accounting standards, both financial and managerial, taking into account the specificities of Islamic banking.

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